European Court of Justice (Fifth Chamber).

P Jann, acting as President of the Fifth Chamber, A Rosas (Rapporteur) and S von Bahr, JJ, Advocate General, C Stix-Hackl.

Judgment delivered 1 April 2004.

Value added tax – Special arrangements applicable to second-hand goods – Meaning of ‘second-hand goods’ – Live animals – Horses sold on after training – Council Directive 77/388, art. 26A.

  This was a reference to the European Court of Justice by the Regeringsrätten (Supreme Administrative Court (Sweden)) for a preliminary ruling on the interpretation of art. 26A of Council Directive 77/388.

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